J2M entrusts files and missions to lawyers and attorneys highly specialized in their field.

I myself studied French Business Law at the university of Paris-Assas and Taxation at the National College of Tax Law. I then became Tax Inspector with a special focus on Tax Audit and Tax Procedure. I work several other attorneys at law to provide top quality services in such areas as family law, international divorce, child custody, criminal law, property conveyance and trust.

Since I have set up my private practice, I assist, represent, and advice clients with a special emphasis on the strategy options either during transactions or during litigations.

Being Registered with the Paris Bar as Attorney Agent in Real Estate Transactions, I provide a full range of services to clients willing making investments in France.

MOST IMPORTANT WORDS IN COMPANY LAW

French law knows the number of commercial companies, mainly: The public limited company (S.A) ; The joint stock company (SAS) ; The limited liability company (SARL). Civil society (SCI) is constituted and is governed under the rules of the Civil Code own societies in general and by specific provisions of Articles 1845 and following. The particularity of civil society in relation to the commercial company is that they are “transparent”. This qualification means that if the company can not meet its debts, creditors of the company have standing to pursue the associates on their personal property. In company law, “action” is the name we give to the fractional unit of capital. The word “dividend“ means that part of the profits of a company which, by decision of the General Meeting, is distributed each holder of a share. Holding :a company may, by holding a sufficient number of shares of each of its subsidiaries , ensure the control of the group they form. Such a society that has a financial activity is referred to as a “holding“company. Legal entities Expression designating a legal construction which the law confers rights similar to those of natural persons (name, address, nationality, right to acquire, administer and dispose of a heritage …). So are corporations, also called “legal persons“.

MOST IMPORTANT WORDS IN INTERNATIONAL FAMILY LAW

Separation is a legal situation which results from a judgment in a divorce proceeding, which terminates the obligation to common life.

Divorce by mutual consent due to a joint request of the spouses who agree on divorce and its effects: property division, alimony, parental authority, compensatory allowance. The divorce by acceptance of the principle of marriage breakdown concerns the spouses who agree to divorce but fail to agree on the consequences of rupture. The fault divorce is sought if one spouse has committed a serious or repeated violation of the duties and obligations of marriage, which has the effect of making intolerable the continued cohabitation. Divorce for irretrievable breakdown of the marriage bond is the result of the cessation of cohabitation between spouses when they lived apart for at least 2 years. The compensatory allowance : she has a lump sum in divorce proceedings. It takes the form of a payment of capital or, more rarely, in the form of a life annuity. Its purpose is to offset the disparity that divorce creates in husband living conditions. Damages obtained as part of a divorce are neither a compensatory allowance, or child support. It is a sum of money given to one spouse in reparation of the consequences of particular gravity, he suffers because of the dissolution of marriage. The liquidation of the community : after determining and excluded assets that were not in the community, the common active mass (goods) and passive common ground (liabilities) should be valued and shared. The preferential allotment : when one of the assets of the spouses is assigned, by mutual agreement, to one of the spouses, it is called a “preferential allotment.” Without agreement, where both spouses want the same right, a draw is made. This allocation entails the payment of a sum of money. The separation was a concession to the Republican legislator dogma of the Christian religion that considers marriage as a sacrament indestructible. it leaves the personal duty to help the spouse. It causes the substitution of a matrimonial separation Community rules that spouses had expressly or tacitly concluded at the time of marriage. It provides the spouses live under the same roof. The final judgment of judicial separation pronounced against either spouse deprived of his capacity to inherit the predeceased spouse.In succession law the word “inheritance“ means all the property left by the deceased. Matrimonial regimes: The “matrimonial” consists of a set of legal or contractual provisions which regulates property relations between spouses. In private international law, relations of spouses are governed by a convention signed at The Hayes 14 March 1978 published in France by Decree No. 92-1024 of September 21, 1992.

MOST IMPORTANT WORDS IN REAL ESTATE LAW

Mortgage: besides conventional mortgages granted by the debtor in a contract, the law has instituted legal mortgages which result from a legal provision (Article 2121 of the Civil Code) and judicial mortgages resulting from a judgment. Building in everyday language the word “building” refers to the designation of an urban building. But in legal language the word refers to a range of goods and rights. Crédit-bail called leasing is a financial transaction whereby a company gives rental of goodsequipment, tools, a motor vehicle or property estate to a lessee that a but any time of the contract, usually at maturity, decide to become owner of the goods or who have been the object. “Loi Carrez” refers to an obligation of a property seller to mention in the deed of any sales agreement, the sold area. The area set out in the act must be understood as the floor area enclosed and covered premises after deduction of any areas occupied by walls, partitions, steps and stairwells, ducts, doorways and windows. The right of property a person performs on a good belonging to him is divided into two distinct legal rights : the “nue-propriete” or the bare ownership is the right to dispose of his property as he pleases, and possibly modify or destroy it ; secondly, the “usufruct“ which is the right to use this property or receive income, for example, in the case of real estate, to cash the rent , and if the usufruct concerns debt of the percevoit interests, efin in the case of shares of a corporation, to receive dividends. Private agreement: Name that applies to a written agreement made by the parties themselves or by third parties, which was signed by them or by someone they constituted attorney for this purpose.

MOST IMPORTANT WORDS IN TAXATION

Capital gain The “added value” is the increase in the value of a property whose development is recognized between the date of acquisition and the date of its implementation. This is called a capital gain called “effective”. However, when the calculation is done in a theoretical way before this property was the subject of a transfer, the gain is called “latent“. The opposite of “added value” is “depreciation“. As part of an employment contract, the salary is all remuneration or benefits provided by an employer to each employee as compensation for their services. Installment: Payment method that allows the debtor to stagger the tax burden. Tax base: This is the part of the tax base usually expressed as amount to be subject to tax. Notice :Document sent to the taxpayer by the Administration to show him an important step procedure. Notice to third party holder (ATD) It is an act by which the public accountant or the recipient asks a third or debtors moneys belonging to a taxpayer, for the amount of the tax debt this taxpayer. Tax credit: Fraction of a tax already paid by a company or an individual which gives right to deduction or refund. Deduction: Sum subtracted from gross profit or gross revenue. The tax exemption is an exemption from paying tax.